https://www.taxtmi.com/caselaws?id=69950 The Tribunal held that time taken under section 144B should be excluded in computing the limitation for assessments made in compliance with appellate orders. It emphasized that assessments following appellate directions must adhere to the procedure under section 144B, as mandated by the power to make fresh assessments under section 143(3). The Tribunal rejected the argument against invoking section 144B in such cases, stating that the ITO must comply with the prescribed procedure once the original assessment is set aside. Consequently, the Tribunal reversed the Commissioner (Appeals) orders and directed fresh disposal on merits in accordance with the law. en-us Wed, 12 Oct 1983 00:00:00 +0530 Wed, 13 Apr 2011 10:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69950 The Tribunal held that time taken under section 144B should be excluded in computing the limitation for assessments made in compliance with appellate orders. It emphasized that assessments following appellate directions must adhere to the procedure under section 144B, as mandated by the power to make fresh assessments under section 143(3). The Tribunal rejected the argument against invoking section 144B in such cases, stating that the ITO must comply with the prescribed procedure once the original assessment is set aside. Consequently, the Tribunal reversed the Commissioner (Appeals) orders and directed fresh disposal on merits in accordance with the law. Case-Laws Income Tax Wed, 12 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69950